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The global portion of the "ey.com" website (this "site") is owned and operated by EYGM Limited ("Ernst & Young"). EYGM Limited is a member of the global Ernst & Young organization which comprises the member firms of Ernst & Young Global Limited and Ernst & Young International Ltd, together with their affiliated and associated entities.

The information on this site is intended to furnish users with general information on matters that they may find to be of interest. The information contained and accessed on the individual country sites is provided by the global Ernst & Young organization's member firm indicated on the home page of that site.

While every effort has been made to offer current and accurate information, errors can occur. Ernst & Young assumes no liability or responsibility for any errors or omissions in the content contained on this site. Furthermore, this site may contain references to certain laws and regulations. Laws and regulations will change over time and should be interpreted only in light of particular circumstances. This information is provided "as is", with no guarantees of completeness, accuracy or timeliness, and without warranties of any kind, express or implied. Ernst & Young does not warrant that this site, various services provided through this site, and any information, software or other material downloaded from this site, will be uninterrupted, error-free, omission-free or free of viruses or other harmful components. To the fullest extent permissible pursuant to applicable law, Ernst & Young disclaims all warranties, express or implied, including but not limited to implied warranties of merchantability and fitness for a particular purpose. In no event will Ernst & Young, or any other member firm of the global Ernst & Young organization, or the partners, members, shareholders, agents or employees of the foregoing be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

The information presented on this site should not be construed as legal, tax, accounting or any other professional advice or service. You should consult with an Ernst & Young or other professional advisor familiar with your particular factual situation for advice concerning specific tax or other matters before making any decision. You should not send any confidential information to an Ernst & Young member firm until you have received agreement from the firm to perform services you request. Certain links on this site lead to servers maintained by individuals or organizations over which Ernst & Young has no control. Ernst & Young makes no representations or warranties regarding the accuracy or any other aspect of the information located on such servers. A link to a third party's website should not be construed as an endorsement by either Ernst & Young or that third party of the other or its products or services.

The following web link activities are explicitly prohibited by Ernst & Young and may constitute trademark and copyright infringement:

links that involve unauthorized use of our logo; and

framing or metatags.

This site may from time to time contain threaded discussion groups, bulletin boards and chat rooms ("bulletin boards"). All postings on or transmissions to the bulletin boards are subject to the Threaded Discussion Group Terms and Conditions. Unless Ernst & Young specifically is identified as the author of a message, the responsibility for any opinions, advice, statements or other information contained in any messages posted or transmitted by any third party on this site resides solely with the author.

EY refers to the global organization, and may refer to one or more, of the member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.